A.SPIRE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
A.SPIRE
Largest movements
- Cash -€37,666
down €37,666 (-4.1%), from €915,945 to €878,279
mainly Trade debts (-€68,028) and Net result for the year (-€30,316)
- Receivables within one year +€18,804
up €18,804 (+19.1%), from €98,349 to €117,153
of which Other amounts receivable: +€21,175
- Trade debts -€68,028
down €68,028 (-72.0%), from €94,520 to €26,491
- Accrued charges and deferred income +€49,979
up €49,979 (+34.2%), from €146,298 to €196,278
- Profit (loss) carried forward -€30,316
down €30,316 (-4.2%), from €722,701 to €692,385
- Tax, wage and social debts +€18,653
up €18,653 (+24.1%), from €77,509 to €96,162
of which Remuneration and social security: +€15,679
- Other operating charges +€21,691
up €21,691 (+679%), from €3,197 to €24,888
- Staff costs +€19,747
up €19,747 (+3.7%), from €540,523 to €560,270
- Write-downs +€16,500
new in 2025: €16,500
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,041,028 | €1,011,315 | -€29,712 | -2.9% |
| Fixed assets | 21/28 | €20,592 | €10,471 | -€10,122 | -49.2% |
| Intangible fixed assets | 21 | €15,279 | €7,639 | -€7,639 | -50.0% |
| Tangible fixed assets | 22/27 | €5,314 | €2,831 | -€2,482 | -46.7% |
| Furniture and vehicles | 24 | €5,314 | €2,831 | -€2,482 | -46.7% |
| Current assets | 29/58 | €1,020,435 | €1,000,845 | -€19,591 | -1.9% |
| Amounts receivable within one year | 40/41 | €98,349 | €117,153 | +€18,804 | +19.1% |
| Trade receivables | 40 | €55,591 | €53,221 | -€2,370 | -4.3% |
| Other amounts receivable | 41 | €42,757 | €63,932 | +€21,175 | +49.5% |
| Cash at bank and in hand | 54/58 | €915,945 | €878,279 | -€37,666 | -4.1% |
| Deferred charges and accrued income | 490/1 | €6,142 | €5,413 | -€729 | -11.9% |
| Total equity and liabilities | 10/49 | €1,041,028 | €1,011,315 | -€29,712 | -2.9% |
| Equity | 10/15 | €722,701 | €692,385 | -€30,316 | -4.2% |
| Profit (loss) carried forward | 14 | €722,701 | €692,385 | -€30,316 | -4.2% |
| Amounts payable | 17/49 | €318,327 | €318,931 | +€604 | +0.2% |
| Amounts payable within one year | 42/48 | €172,029 | €122,653 | -€49,376 | -28.7% |
| Trade debts | 44 | €94,520 | €26,491 | -€68,028 | -72.0% |
| Suppliers | 440/4 | €94,520 | €26,491 | -€68,028 | -72.0% |
| Taxes, remuneration and social security | 45 | €77,509 | €96,162 | +€18,653 | +24.1% |
| Taxes | 450/3 | €8,014 | €10,987 | +€2,973 | +37.1% |
| Remuneration and social security | 454/9 | €69,495 | €85,175 | +€15,679 | +22.6% |
| Accrued charges and deferred income | 492/3 | €146,298 | €196,278 | +€49,979 | +34.2% |
| Remuneration, social security and pensions | 62 | €540,523 | €560,270 | +€19,747 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,941 | €10,122 | +€181 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,500 | +€16,500 | |
| Other operating charges | 640/8 | €3,197 | €24,888 | +€21,691 | +679% |
| Gross operating margin | 9900 | €582,403 | €584,792 | +€2,389 | +0.4% |
| Operating profit (loss) | 9901 | €28,742 | -€26,988 | -€55,730 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,821 | €3,328 | +€507 | +18.0% |
| Recurring financial charges | 65 | €2,821 | €3,328 | +€507 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €25,921 | -€30,316 | -€56,237 | |
| Profit (loss) for the period | 9904 | €25,921 | -€30,316 | -€56,237 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,921 | -€30,316 | -€56,237 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.